MINISTRY OF FINANCE

No. 40/2005/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness­­­­­­­­­­­­­­­­­­­­­­­­­­­­

Hanoi dated 06 July 2005

MINISTER OF FINANCE

- Pursuant to the Law on promulgation of legal documents dated 12 November 1996 and the Law on amendment of and addition to a number of articles of the law on promulgation of legal documents dated 6 December 2002;

- Pursuant to the Decree No. 101/CP dated 3 September 1997 of the Government providing detail provisions for implementation of several articles of the Law on promulgation of legal documents;

- Pursuant to the Decree No. 77/2003/ND-CP dated 01 July 2003 of the Government providing the functions, tasks, power and organizational structure of the Ministry of Finance;

Considering the proposal of the Legal Departments,

DECIDED:

Article 1. Release the List of Legal documents issued by the Ministry of Finance that had lapsed from 31 December 2004, including 233 documents (Attachment).

Article 2. This Decision shall be in full force 15 days from the date of publication in the Official Gazette.

Article 3. Ministries, ministerial-level agencies, government agencies, people committees of centrally-run provinces, cities and organizations, unit under the Ministry of Finance shall take responsibility to implement this Decision./.

MINISTER OF FINANCE

Nguyen Sinh Hung

(Signed & Stamped)

THE LIST OF LEGAL DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE THAT HAD LAPSED FROM 31 DECEMBER 2004

(Attached to Decision No. 40/2005/QD-BTC dated 6 July 2005)

(Extract)

I. TAX DOMAIN

No.

Legislation Type

Document No.

Issuing Date

Subject

1

Circular

28-TC/TCT

17/07/1992

Providing value level subject to exemption from import, export duties and regulation on management of imported and exported goods under forms of gifts and presents

2

Circular

52-TC/TCT

16/08/1997

Providing guidelines for implementation of agreements on avoidance of double taxation between Vietnam and other countries

3

Circular

53-TC/TCT

16/08/1997

Providing guidelines on regulation on collection, payment and management of fees for ensuring the order and safety of inland waterway transportation

4

Circular

95/1997/TT-BTC

29/12/1997

Providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam

5

Circular

96/1997/TT-BTC

31/12/1997

Providing guideline on regulation on collection and payment of fees for granting operation licences for mineral activities

6

Circular

59/1998/TT-BTC

12/05/1998

Supplementing to the Circular No. 95/1997/TT-BTC dated 29 Dec. 1997 of the Ministry of Finance providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam

7

Circular

128/1998/TT-BTC

22/09/1998

Amendment of and addition to the Circular 45-TC/TCT dated 1 August 1996 guiding the implementation of the Decree No. 22/CP dated 17 April 1996 on sanctioning to administrative violations in tax domain

8

Circular

169/1998/TT-BTC

22/12/1998

Providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign Investment in Vietnam

9

Circular

172/1998/TT-BTC

22/12/1998

Providing guidelines for implementation of the Decrees No. 54/CP dated 28 August 1993, No. 94/1998/ND-CP dated 17 November 1998 of the Government providing detail implementation of the Law on Import-Export Duties and the Law on amendment of and addition to a number of articles of the Law on Import-Export Duties

10

Circular

95/1999/TT-BTC

06/08/1999

Amendment of and addition to Circular No. 169/1998/TT-BTC of the Ministry of Finance providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign Investment in Vietnam

11

Decision

98/1999/QD-BTC

25/08/1999

Issuing the table of fees for registration of means of inland waterway transportation, fees for examination, granting and re-granting certificates of captain and chief engineer and fees for exploitation of inland water transportation areas.

12

Circular

114/1999/TT-BTC

23/09/1999

Addition to the Circular No. 128/1998/TT-BTC dated 22 September 1998 of Finance Ministry guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain

13

Circular

151/1999/TT-BTC

30/12/1999

Amendment of conditions on time limit for reviewing refund (or not collecting) of import duties provided in Circular No. 172/1998/TT-BTC dated 22 December 1998 of the Ministry of Finance

14

Circular

37/2000/TT-BTC

05/05/2000

Amendment of and addition to Circular No. 95/1997/TT-BTC dated 19 December 1997 of the Ministry of Finance guiding and explaining contents of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam

15

Decision

146/2000/QD-BTC

18/09/2000

Issuing the Table of fees for granting legal biography certificates

16

Decision

150/2000/QD-BTC

19/09/2000

Issuing the Table of fees for quality management in post and communication field

17

Decision

164/2000/QD-BTC

10/10/2000

Promulgating the list of goods subject to management of imported prices and the Table of minimum prices of goods subject to the state management on imported prices for determination of import tariff valuation.

18

Decision

198/2000/QD-BTC

11/12/2000

Amendment of, addition to Decision No. 164/2000/QD-BTC dated 10 October 2000 of the Minister of Finance

19

Circular

30/2001/TT-BTC

16/05/2001

Amendment of, addition to Circular No. 128/1998/TT-BTC dated 22 September 1998 guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain

20

Circular

31/2001/TT-BTC

21/05/2001

Guiding the implementation of tax incentives provided by Decision No. 128/2000/QD-TTg dated 20 November 2000 of Prime Minister on a number of policies and measures to encourage investment and development of software industrial parks

21

Circular

53/2001/TT-BTC

03/07/2001

Guiding the regulation on payment, collection, management and use of fees and charges in veterinary works

22

Decision

69/2001/QD-BTC

06/07/2001

Issuing the table of fees for granting transmission frequency certificate and fees for using transmission frequency

23

Decision

84/2001/QD-BTC

05/09/2001

Issuing the table of fees and charge for granting and management of internet domain names and addresses in Vietnam

24

Decision

136/2001/QD-BTC

18/12/2001

Supplementing the list and minimum prices of goods subject to the state management of imported tariff prices

25

Circular

05/2002/TT-BTC

17/01/2002

Guiding the implementation of Decree No. 78/2001/ND-CP dated 23/10/2001 of the Government providing detail provisions for implementation of Ordinance on income tax of high income earners

26

Circular

08/2002/TT-BTC

23/01/2002

Guiding the calculation of imported tariff prices upon foreign trading contracts

27

Decision

78/2002/QD-BTC

10/06/2002

Issuing regulations on principles and method to calculate the combined capacity of production and assembling of two-wheel motorcycles.

28

Circular

109/2002/TT-BTC

06/12/2002

Providing regulation on collection, payment and management of road using fees.

29

Decision

164/2002/QD-BTC

27/12/2002

On amendment of, addition to the list of goods and minimum prices of a number of goods subject to the state management of import tariff prices.

30

Circular

01/2003/TT-BTC

07/01/2003

Amending fees on road using fees applicable to military vehicles of the Ministry of Defence.

31

Circular

12/2003/TT-BTC

18/02/2003

Additional guidance of Circular No. 109/2002/TT-BTC dated 06/12/2002 of the Ministry of Finance providing regulation on collection, payment and management of road using fees.

32

Decision

61/2003/QD-BTC

25/04/2003

Issuing the table of marine fees and charges and sea port service prices

33

Decision

62/2003/QD-BTC

25/04/2003

Issuing the Table of marine fees and charges applicable to inland waterway vessels and special marine fees and charge

34

Decision

72/2003/QD-BTC

20/05/2003

Amending minimum prices of several kinds of motorcycles

35

Circular

52/2003/TT-BTC

30/05/2003

Amendment of, addition to Circular No. 109/2002/TT-BTC on fees of using roads

36

Decision

80/2003/QD-BTC

09/06/2003

Amendment of, addition to import tariff price of several goods groups specified in the Decision No. 164/2002/QD-BTC dated 27 December 2002 of Finance Minister

37

Circular

68/2003/TT-BTC

17/07/2003

Guiding the implementation of Decision No. 75/1998/QD-TTg dated 4 April 1998 of Prime Minister on tax codes of payers

38

Decision

236/2003/QD-BTC

31/12/2003

On temporary adjustment of time frame for payment of VAT on importation of urea fertilizer

II. CUSTOMS DOMAIN

No.

Legislation Type

Document No.

Issuing Date

Subject

39

Decision

318/1997/QD-TCHQ

16/12/1997

Issuing customs forms and regulation on using customs forms for sanctions of administrative violations in customs domain

40

Circular

07/2000/TT-TCHQ

02/11/2000

Guiding the implementation of Chapter III of the Decree No. 57/1998/ND-CP dated 31 July 1998 of the Government providing detail provisions for implementation of the Commercial Law and activities concerning import, export, processing and trading agency with foreign partners.

41

Circular

08/2000/TT-TCHQ

20/11/2000

Guiding the implementation of the Governmental Decree providing sanction to administrative violations in customs domain

42

Decision

681/2000/QD-TCHQ

13/12/2000

Amendment of, addition to customs forms and regulation on using customs forms for sanction to administrative violations in customs domain

43

Circular

04/2001/TT-TCHQ

21/06/2001

Guiding the customs procedures applicable to imported and temporarily imported petrol and oil

44

Decision

770/2001/QD-TCHQ

21/08/2001

Issuing temporary regulation on customs procedures applicable to goods in containers transited via Ben Nghe, Saigon and Hai Phong Ports

45

Circular

08/2001/TT-TCHQ

26/10/2001

Amendment of, addition to Circular No. 04/2001/TT-TCHQ dated 21 June 2001 of the General Department of Customs on guiding the customs procedures applicable to imported and temporarily imported petrol and oil

46

Decision

149/2002/QD-BTC

09/12/2002

Issuing the Table of tariff prices to imported goods neither subject to the state management of tariff prices nor being qualified for application of prices indicated in the contract

47

Decision

54/2003/QD-BTC

16/04/2003

Providing customs management applicable to goods in duty-free shops

48

Decision

86/2003/QD-BTC

26/06/2003

Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance

49

Decision

88/2003/QD-BTC

16/07/2003

Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance

50

Decision

176/2003/QD-BTC

22/10/2003

Issuing the Price List attached to the Decisions No. 149/2002/QD-BTC dated 9 December 2002; No. 88/2003/QD-BTC dated 16 July 2003 of the Minister of Finance

III. BANKING FINANCE DOMAIN

No.

Legislation Type

Document No.

Issuing Date

Subject

51

Decision

826/TC-QD-CĐTC

05/09/1994

Providing temporary regulations on trial issuance of lottery with instant result

52

Decision

830/TC-QD-CĐTC

06/09/1994

On print, delivery and management of instant-result lottery tickets

53

Decision

1139/TC-QD-TCNH

02/11/1995

Providing temporary regulations on trial issuance of lottery with instant result in southern cities, provinces

54

Decision

1142/TC-QD-TCNH

02/11/1995

Approving the temporary regulations on issuance of lottery with instant result in southern area in trial period

55

Decision

709/TC-QD-TCNH

19/08/1996

On amendment of and addition to temporary regulations attached to the Decision No. 1139/TC-QD-TCNH

56

Circular

15/1998/TT-BTC

06/02/1998

Guiding the management and use of children supporting fund

57

Circular

29/1999/TT-BTC

18/03/1999

Guiding the implementation of financial disclosure applicable to funds of public contributions

58

Circular

42/2000/TT-BTC

23/05/2000

Guiding the financial management of Development Assistance Fund

59

Circular

43/2000/TT-BTC

23/05/2000

Guiding the granting of interest difference of the State’s investment credits to Development Assistance Fund

60

Circular

56/2003/TT-BTC

09/06/2003

Guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister

61

Circular

72/2003/TT-BTC

31/07/2003

Amending a number of articles of Circular 56/2003/TT-BTC dated 9 June 2003 guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister

62

Decision

99/2004/QD-BTC

17/12/2004

On addition to the List of Projects obtaining the State’s development investment credits

IV. EXTERNAL FINANCE DOMAIN

No.

Legislation Type

Document No.

Issuing Date

Subject

63

Circular

24/TC-TCĐN

23/03/1993

Providing financial regime applicable to a number of revenue sources of Vietnamese representative agencies in overseas

64

Decision

96/2000/QD-BTC

12/06/2000

Providing detail provisions on process and procedures of ODA capital withdrawal

65

Circular

40/2001/TT-BTC

05/06/2001

Guiding the mechanism on management, allocation, payment of state budget expenditures in foreign currencies via the Central State Budget Agency

66

Circular

99/2002/TT-BTC

25/10/2002

Guiding the collection, payment, management and use of fees and charges applicable to Vietnamese diplomatic and consulate agencies in overseas

V. INVESTMENT

No.

Legislation Type

Document No.

Issuing Date

Subject

67

Circular

28/1999/TT-BTC

13/03/1999

Guiding the management and allocation of state budget to the 5-ha forestry plantation under the Decision No. 166/QD-TTg dated 29 July 1998 of Prime Minister

VI. INSURANCE

No.

Legislation Type

Document No.

Issuing Date

Subject

68

Circular

71/2001/TT-BTC

28/08/2001

Guiding the implementation of the Decree No. 42/2001/ND-CP dated 1 August 2001 of the Government which provides detail provisions for implementation of a number of articles of the Law on Insurance Business

69

Circular

72/2001/TT-BTC

28/08/2001

Guiding the implementation of the Decree No. 43/2001/ND-CP dated 1 August 2001 of the Government providing financial regulation applicable to insurance and insurance brokerage businesses

VIII. INTERNATIONAL COOPERATION

No.

Legislation Type

Document No.

Issuing Date

Subject

70

Circular

64/2003/TT-BTC

01/07/2003

Guiding the implementation of the Decree No. 78/2003/ND-CP dated 1 July 2003 of the Government on issuance of the List of Goods and Tariff of Vietnam to implement the ASEAN Common Effective Preferential Tariff scheme for the years from 2003 to 2006

IX. ACCOUNTING AND AUDITING

No.

Legislation Type

Document No.

Issuing Date

Subject

71

Circular

22-TC/CĐKT

19/03/1994

Guiding the implementation of Regulation on independent audit in the national economy issued along with the Decree No. 07/CP dated 29 January 1994 of the Government

72

Circular

60/TC/CĐKT

01/09/1997

Guiding the implementation of accounting and auditing applicable to foreign invested enterprises, organizations in Vietnam

73

Circular

155/1998/TT-BTC

08/12/1998

On amendment of and addition to the Circular 60/TC-CDKT of the Ministry of Finance dated 1 September 1997

74

Circular

89/2000/TT-BTC

28/08/2000

Guiding the implementation of the Decree No. 49/1999/ND-CP dated 8 July 1999 of the Government on sanction to administrative violation in accounting domain

75

Circular

107/2000/TT-BTC

25/10/2000

Guiding the registration for conducting accounting practice

76

Decision

53/2002/QD-BTC

23/04/2002

Issuing the regulation on examination and granting of certificates of auditors

X. STATE TREASURY

No.

Legislation Type

Document No.

Issuing Date

Subject

77

Circular

39/2000/TT-BTC

11/05/2000

Guiding the issuance of treasury bill via State Bank

78

Circular

55/2000/TT-BTC

09/06/2000

Guiding the issuance of government bonds via centralized securities market

79

Circular

58/2000/TT-BTC

16/06/2000

Guiding the implementation of several articles of Decree 01/2000/ND-CP dated 13 January 2000 of the Government promulgating regulation on issuance of government bonds

80

Circular

68/2000/TT-BTC

13/07/2000

Providing detail guidance on several articles regarding Government bonds guarantee and issuing agent

XI. SECURITIES DOMAIN

No.

Legislation Type

Document No.

Issuing Date

Subject

81

Decision

26/2000/QD-UBCKNN

05/01/2000

Issuing regulation on selection of independent auditing organizations carrying out services to securities issuing and trading organizations